XII. The total variable overhead cost variance is the difference between __________ variable overhead costs and the ________ variable overhead costs, and it is further divided into two parts:

A. The variable overhead _________ variance (also called the variable overhead rate variance) is computed by multiplying the actual hours worked by the difference between actual variable overhead costs and the standard variable overhead rate.

B. The variable overhead _________ variance is the difference between the standard direct labor hours allowed for good units produced and the actual hours worked multiplied by the standard variable overhead rate per hour.

XIII. The total __________ overhead cost variance is the difference between actual fixed overhead costs and the standard fixed overhead costs that are applied to good units produced using the standard fixed overhead rate, and it is further divided into two parts:

A. The fixed overhead __________ variance (also called the budgeted fixed overhead variance) is the difference between budgeted and actual fixed overhead costs.

B. The fixed overhead _________ variance is the difference between budgeted fixed overhead costs and applied fixed overhead costs.